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INDONESIA
Jurnal Akuntansi dan Keuangan
ISSN : 14110288     EISSN : 23388137     DOI : -
Core Subject : Economy,
The JAK invites manuscripts in the various topics include, but not limited to, functional areas of accounting and finance, financial accounting and securities market, management accounting, accounting information systems, auditing and taxation.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 14, No 2 (2012): NOVEMBER 2012" : 5 Documents clear
Studi Tentang Political Tie, Pengaruhnya Terhadap Keputusan Pemberian Kredit Bank di Indonesia Tjondro, Elisa; ., Basuki
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2012): NOVEMBER 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.14.2.116-134

Abstract

This study uses bank loan data to examine the effect of (political tie) between the company and the government to on the assessment of companies financial leverage and profitability in the bank lending decisions in Indonesia. The numbers of samples are 1465 observations. This study uses moderated regression analysis (MRA). The study finds that a political tie affect corporate profitability assessment in bank lending decisions. Firms with lower profitability receive larger bank loan because their political tie (rent-seeking hypothesis). However, this study inds that a political tie does not affect the assessment of financial leverage in bank´s lending decisions. This finding also supports Faccio (2010), Fisman (2001), and Backman (2001). Indonesia condition which has a weak institutional regulation and high information asymmetry is beneficial for companies that have a political tie. This leads to more trusted political tie as an indicator of the profitability.
Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi Cahyonowati, Nur; Ratmono, Dwi
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2012): NOVEMBER 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.14.2.105-115

Abstract

This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The population of this research is public company listed on the Jakarta Stock Exchange from 2008–2011. The results suggested that the application of IFRS-based  standards has not incrased the quality of accounting information in Indonesia. The relevance of accunting earnings has not increased significantly after the adoption of IFRS-based standards.
Analisis Pengaruh Perubahan Arus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Berkapitalisasi Besar Yocelyn, Azilia; Christiawan, Yulius Jogi
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2012): NOVEMBER 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.14.2.81-90

Abstract

This study aims to examine whether the changes of cash flows and accounting profit, used by investors to make investment decision, reflected in the companies’ stock return. There are four independent variables includes in this study, that is cash flows from operating, investing, and financing activities, as well as accounting profit. The stock return is calculated by using the geometric mean method. Multiple regression analysis is used to examine the data on the top 97 public companies (based on market capitalization catagory) listed in Indonesia Stock Exchange for period 2009-2010. The result reveals that accounting profit disclosure markedly affected the stock return. This implies that investors took into account the publication of accounting profit in their decision making. On the other side, the study cannot prove the association of other independent variables to  the stock return.
Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia Nindita, Chairunissa; Siregar, Sylvia Veronica
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2012): NOVEMBER 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.14.2.91-104

Abstract

This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm’s revenue, on audit quality (measured by the accruals quality and going concern audit opinion). Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2006–2008 with total observations of 348 firm-years. Multiple regression and logistic regression is used for hypo­theses testing. The results show that for the entire samples as well as for two sub samples, the sub-samples of firms audited by Big 4 and sub-samples of firms audited by Non-Big 4, there are no significant effect of public accounting firm size on audit quality. Large accounting firms does not always produce high quality audit. Thus, audit quality of large and small accounting firms can be considered fairly uniform.
Spesialisasi Industri Auditor Sebagai Prediktor Earnings Response Coefficient Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Andreas, Hans Hananto
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2012): NOVEMBER 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.14.2.69-80

Abstract

This study investigates the effect of auditor’s industry specialisation on the ERC of public companies listed on the BEI in the period of 2006-2010. The purpose of this study is to examine the relationship between audit quality as proxied by auditor’s industry specialisation and the earnings information quality as measured by ERC. Hypothesis testing was conducted using multiple linear regression technique. Using purposive sampling technique, 134 public companies listed on the BEI were selected as the sample of this study. This study finds that there is a positive relationship between auditor’s industry specialisation and company’s ERC. The ERC of companies that use auditors with industry specialisation is higher than ERC of companies that do not use auditors with industry specialisation.

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